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NY C83803

February 6, 1998

CLA-2-95:RR:NC:SP:225 C83803


TARIFF NO.: 9505.90.6000

Mr. David M. Rickert
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of Halloween wall hangings from Taiwan

Dear Mr. Rickert:

In your letter dated January 12, 1997 you requested a tariff classification ruling on behalf of your client LTD Commodities, Inc.

A color brochure illustrating two styles of Halloween wall hangings was received with your inquiry. Both items are made of 100 percent cotton material and contain a 100 percent polyester filling. The wall hangings are decorated with buttons, straw and bows. They possess a three dimensional appearance and hang from a twig that is inserted through textile loops sewn at the top.

Code WCH corresponds with the "Witch" style that depicts a witch figure straddling a broom. The figure is framed by appliques of jack-o-lanterns, stars and moon crescents. The article's primary colors are black, orange and white. The "Boo" wall hanging is identified by code BOO. The word "Boo" is constructed out of textile material and appears to be stitched onto a rectangular fabric background. The scene is decorated by the figure of a ghost, bat, witch and broom. Primary colors are black, orange, yellow and white.

Based upon the recent court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, certain articles which were perceived to be classified elsewhere in the tariff, will now fall within the realm of "festive, carnival or other entertainment articles of Chapter 95". A range of factors will be considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise.

In the case of the "Witch and Boo Wall Hangings" we find that the products serve a purely decorative function having no utilitarian value. The symbols of a witch, jack-o-lantern, ghost and the word "Boo" are contributing factors which associate the articles use with the festive occasion of Halloween. Additionally, the supporting evidence regarding the circumstances of sale for the product has been satisfied. Therefore, this office finds the subject wall hangings will now be considered festive in Chapter 95.

The applicable subheading for the "Witch and Boo Wall Hangings" will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.

At this time articles classified in HTS 9505.90.6000 are not subject to quota restraints or visa requirements.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538.


Robert B. Swierupski

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